WP

(taxation) initialism of wajib pajak (“taxpayer”)


SSP

surat setoran pajak
surat setoran pajak#Indonesian

(taxation) initialism of surat setoran pajak


PIB

(taxation) initialism of pemberitahuan impor barang


penelitian

pênêlitian (canonical)
penelitian-penelitian (plural)

(taxation) a series of activities carried out to assess the completeness of the filling of the Notification Letter and its attachments including an assessment of the correctness of the writing and calculation


BBN

bea balik nama
bea balik nama#Indonesian

(taxation) initialism of bea balik nama (“transfer tax”)


SKP

surat ketetapan pajak
surat ketetapan pajak#Indonesian

(taxation) initialism of surat ketetapan pajak


PPN

pajak pertambahan nilai
pajak pertambahan nilai#Indonesian

(taxation, real estate) initialism of pajak pertambahan nilai (“value added tax”)


penyidik

(law, taxation) investigator: an officer (police or civil servant) who investigates


PKP

penghasilan kena pajak
penghasilan kena pajak#Indonesian

(taxation) initialism of penghasilan kena pajak

pengusaha kena pajak
pengusaha kena pajak#Indonesian

(taxation) initialism of pengusaha kena pajak


tahun buku

Compound of tahun (“year”) + buku (“book”), calque of Dutch boekjaar (“financial year, fiscal year”, literally “book year”).


kemampuan membayar

id-noun

kemampuan membayar (plural kemampuan-kemampuan membayar)

From kemampuan (“ability”) + membayar (“pay”). Calque of English ability to pay.


pajak pertambahan nilai

id-noun

pajak pertambahan nilai (plural pajak-pajak pertambahan nilai)

pajak-pajak pertambahan nilai (plural)
PPN (alternative initialism)

Compound of pajak (“tax”) + pertambahan (“addition”) + nilai (“value”), calque of English value added tax.


pajak nilai tambah

Compound of pajak (“tax”) + nilai tambah (“value added”), calque of English value added tax.

(taxation, dated) synonym of pajak pertambahan nilai


pembukuan

pêmbukuan (canonical)
pembukuan-pembukuan (plural)

Affixed buku + peng- -an, semantic loan from Dutch boekhouding.

(accounting, taxation) bookkeeping: the skill or practice of keeping books or systematic records of financial transactions, e.g. income and expenses


pengusaha kena pajak

From pengusaha (“entrepreneur”) + kena pajak (“taxable”).

(taxation) taxable entrepreneur for VAT purpose


penghasilan kena pajak

pênghasilan kêna pajak (canonical)
PKP (alternative initialism)

Compound of penghasilan (“income”) + kena pajak (“taxable”), a calque of English taxable income.

com+

(taxation) taxable income (the base upon which an income tax system imposes tax)


wajib pajak

wajib-wajib pajak (plural)
WP (alternative)

Compound of wajib (“oblige; shall”) + pajak (“tax”). Loaned semantically from Dutch belastingplichtig (“taxpayer”) by Komisi Bahasa Indonesia as published on Kanpō/Berita Pemerintah No.38 Year III Month 3 (2604) in 1944.

(taxation) taxpayer (a person who is subject to, liable for, or pays tax)


surat paksa

From surat (“document”) + paksa (“to force”), literally “document to force something”.


surat pemberitahuan

From surat (“document”) + pemberitahuan (“notice”), literally “notice document”.
* Replaced Dutch aangiftebiljet (“tax return”) by Komisi Bahasa Indonesia as published on Kanpō/Berita Pemerintah No.38 Year III Month 3 (2604) in 1944.


JKP

(taxation) initialism of jasa kena pajak (“taxable service”)


BKP

(taxation) initialism of barang kena pajak (“taxable good(s)”)


pemberitahuan impor barang

From pemberitahuan (“notice”) + impor (“import”) + barang (“good”), literally “notice to import good(s)”.


surat setoran pajak

From surat (“document”) + setoran (“deposit”) + pajak (“tax”), literally “document of deposited tax”.


pemeriksaan

pêmêriksaan (canonical)
pemeriksaan-pemeriksaan (plural)

(taxation) a series of activities to collect and process data, information, and/or evidence carried out objectively and professionally based on an audit standard to test compliance with tax obligations and/or for other purposes in order to implement the provisions of tax laws and regulations


pajak penghasilan

Compound of pajak (“tax”) + penghasilan (“income”), calque of Dutch inkomstenbelasting.

(taxation) income tax: a tax levied on earned and unearned income, net of allowed deductions


progresif

id-adj

progresif (comparative lebih progresif, superlative paling progresif)

lebih progresif (comparative)
paling progresif (superlative)

Borrowed from Dutch progressief, from French progressif, from Latin prōgressīvus.

(taxation) increasing in rate as the taxable amount increases


pajak bumi dan bangunan

id-noun

pajak bumi dan bangunan (plural pajak-pajak bumi dan bangunan)

pajak-pajak bumi dan bangunan (plural)
PBB (alternative)

Compound of pajak (“tax”) + bumi (“earth”) + dan (“and”) + bangunan (“building”). Semantic loan from Dutch landrente as padjak boemi, which replaced padjak tanah because of misunderstanding by Gunseikanbu Zaimubutyoo on 1 April 2604 as published on Kanpō/Berita Pemerintah No.41 Year 2604 in 1944. Compare to Japanese 地価税(ちかぜい) (chikazei).


pajak progresif

id-noun

pajak progresif (plural pajak-pajak progresif)


bea balik nama

bea balik nama (plural bea-bea balik nama)

Compound of bea (“tax; customs”) + balik nama.


NJOP

(taxation) initialism of nilai jual objek pajak


SPPT

surat pemberitahuan pajak tahunan#Indonesian

(taxation) initialism of surat pemberitahuan pajak tahunan


(taxation) initialism of kantor pelayanan, penyuluhan, dan konsultasi perpajakan


SSPCP

(taxation) initialism of surat setoran pabean, cukai dan pajak


SPMKP

surat perintah
surat perintah#Indonesian

kelebihan pajak
kelebihan pajak#Indonesian

(taxation) initialism of surat perintah membayar kelebihan pajak


nomor pokok wajib pajak

taxpayer identification number
taxpayer identification number

(taxation) taxpayer identification number: an identifying number used for tax purposes


NPWP

nomor pokok wajib pajak
nomor pokok wajib pajak#Indonesian

(taxation) initialism of nomor pokok wajib pajak


masa pajak

(taxation) tax period: any period prescribed by any Governmental Authority for which a Tax Return is required to be filed or a Tax is required to be paid


tahun pajak

(taxation) tax year: an annual accounting period for keeping records and reporting income and expenses at the end of which tax is calculated on income during that period


bagian tahun pajak

bagian tahun pajak (plural bagian-bagian tahun pajak)


pajak terutang

pajak terutang (plural pajak-pajak terutang)

pajak-pajak terutang (plural)
pajak yang terutang (alternative)

(taxation) tax owed, tax due, tax liability: the amount of tax debt owed to a government by an individual, corporation, or other entity


bukti permulaan

bukti permulaan (plural bukti-bukti permulaan)

preliminary evidence
preliminary evidence

(law, taxation) initial evidence, preliminary evidence: facts, information, or data that are not yet conclusive but suggest a certain conclusion or outcome, serving as a starting point for further investigation


retribusi

Borrowed from Dutch retributie (“compensation, payment, remuneration; ground rent”), from French rétribution (“remuneration, reward”), from Latin retribūtiō (“recompense, repayment; retribution”).

der

(taxation) charge: the amount of money levied for a service; fee, payment for the use of government services or facilities, includes light and sewer bills

(taxation) repayment of money advanced for a specific purpose from the proceeds of that purpose